Which of the Following Statements Is True of the Methods

Which of the following statements is true of the methods for allocating joint costs?

A) Constant gross-margin percentage method results in same joint production cost per unit for all products.
B) Estimated net realizable value method results in same gross margin percentage for all products.
C) Present value allocation method is the least preferred method due to its complex calculations.
D) Sales value at split-off method uses the sales value of the entire production of the accounting period to allocate costs.